Date Masters/mistresses names and designations Actual # 1 horse (10s) 2 horses 3-5 horses 6 or more horses Duty 10% per 31 George III
14 Jul 1791 Gideon Gifford of Busta 1 1 £0.10.0 £0.1.0
23 Aug 1791 Thomas Mowat of Belmont 1 1 £0.10.0 £0.1.0
9 Sep 1791 John Bruce Stewart of Simbister 1 1 £0.10.0 £0.1.0
3 3 £1.10.0 £0.3.0
10 pr. Ct. [per Cent] as above £0.3.0
Total £1.13.0

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12 SHETLAND [Page] 129

Survey of CARRIAGE AND SADDLE HORSE TAX. arisen in the Lord
-ship of Shetland from 5 April 1791 to the 5 April 1792 By Francis Heddell Surveyor

I Francis Heddell Surveyor aforsaid do hereby Certify
that upon carefull Examination I find the foregoing duties doth
amount to the Sum of One pound thirteen Shillings Sterg [Sterling] And
that upon the 28th of November 1791 I left for Mr. John Bruce
Collector of the said Tax for the Lordship of Shetland at his Office
in Lerwick an exact Duplicate of this Account duly examined
and Compared which Contained my Oath that the foregoing
Inhabitants were duly served with requisitions and that
they were charged in conformity to their several returns or
according to my knowledge and belief that they were liable in
said duties
Francis Heddell Surveyor
Lerwick 28 Novr. [November] 1791

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